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The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd.

2016 (7) TMI 1080 - KARNATAKA HIGH COURT

CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the customer - any assessee/party may agitate binding effect of the circular but it would not lie in the mouth of the Department-appellant herein to contend that the circular is not binding. Under the circumstances, we do not find that merely because the matter is carried before the Apex Court against the decision of the Ca .....

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od, CGSC) Respondent (By Sri. G. Shivadass, Advocate) JUDGMENT The present appeal is directed against the order dated 1.5.2015 passed by the Tribunal whereby, for the reasons recorded in the order, has dismissed the appeal of the Revenue. 2. We have heard Mr. B. Pramod, CGSC for the appellant and Mr. G. Shivadass, learned counsel for the respondent. The contention raised on behalf of the appellant was that, whether the requirement of the circular are complied with or not has not been examined by .....

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there is decision of Calcutta High Court copy whereof is produced at Annexure-H in case of Commissioner of Central Excise, Kolkata-VI vs. Vesuvious India Ltd., reported at 2014(1) ECS (47) (HC-Kol.) wherein, High Court of Calcutta considered the circular and found that rules cannot be amended by the Circular and the learned counsel submitted that the matter is carried before the Apex Court and the same is to be listed for hearing. He therefore submitted that this Court may consider the matter. .....

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f the price of the goods All the above facts prove that the goods were delivered on FOR basis and it is responsibility of the appellant to deliver the goods in good condition till it reaches the destination and accordingly ownership/title of the goods were with the appellant and hence the appellant has satisfied all the three conditions as per the Board Circular dated 23.8.2007 i.e. (i) regarding ownership of the goods till the delivery of the goods at the purchaser s door step., (ii) seller bea .....

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